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2017 
Missouri 
Income Tax 
Reference Guide 



Have a question about taxes? 
Look inside for the answers ... 


Form 4711 (Revised 01-2018) 































2017 

Missouri Income Tax 
Reference Guide 



Missouri Department of Revenue 

Assistance with Preparing Your Tax Return 

In pastyears, the Missouri Department of Revenue was able to offer a limited amount 
of walk-in service to taxpayers who needed assistance in preparing their tax returns. 
Although that service is no longer offered by the state of Missouri, there are a large 
number of volunteer organizations providing tax assistance to elderly or lower income 
taxpayers. In fact, in recent years, the volunteer services at dozens of locations 
around the state provided assistance to many more taxpayers than the State's seven 
locations were able to handle. 

The Department of Revenue is coordinating with the volunteer providers in an attempt 
to get the word out to everyone where they should go for walk-in assistance. If you 
need assistance with return preparation, you may contact a local volunteer group. 
You will find a larger volume of volunteer centers open during the filing season, which 
is typically J anuary through April. To locate a volunteer group near you that offers 
return preparation assistance, call 800-906-9887 or 888-227-7669. You may also visit: 
http://www.irs.gov/lndividuals/Free-Tax-Return-Preparation-for-You-by-VoluntBers . 

OTHER IMPORTANT NUMBERS AND WEBSITE INFORMATION 


IVR Refund,1099G, and Balance Due Inquiry.(573) 526-8299 

Delinquent Tax Line.(573) 751-7200 

Electronic Filing Information and General Inquiry Line (573) 751-3505 

Internet Address:. http://dor.mo.gov 















REFERENCE GUIDE INDEX 


MINIMUM FILING REQUIREMENTS. 1 

SELECTING THE CORRECT RETURN. 2 

MISSOURI ADJ USTED GROSS INCOME. 4 

PENSIONS. 5 

SOCIAL SECURITY AND SOCIAL SECURITY DISABILITY EXEMPTION. 6 

PERSONAL EXEMPTION AMOUNTS. 7 

STANDARD DEDUCTION TABLE. 8 

ITEMIZED DEDUCTIONS AND OTHER DEDUCTIONS. 9 

RESIDENT AND NONRESIDENT INFORMATION. 10 

MILITARY INFORMATION. 11 

ESTIMATED TAXES. 13 

MISSOURI TAXABLE STATUS OF VARIOUS INCOME ITEMS. 15 

MISCELLANEOUS TAX CREDITS. 16 

PROPERTY TAX CREDIT CLAIM. 18 

INFORMATION RETURNS. 21 

GENERAL INFORMATION. 21 

COMMON MISTAKES ON MISSOURI INDIVIDUAL 

INCOME TAX RETURNS. 23 

FINAL CHECKLIST IN COMPLETING MISSOURI 

INCOME TAX RETURNS. 24 





















MINIMUM FILING REQUIREMENTS 


The following information is to be used as a quick reference for determining the 
minimum income level that, when reached, would require a taxpayer to file both 
Federal and Missouri Income Tax returns. The difference between federal and 
state requirement is the personal exemption amount. Section 143.481, RSMo, 
states the filing requirements of a Missouri resident and nonresident, which 
includes in it the requirement to file a federal income tax return. 


Marital Status 

Federal AGI 

Missouri AGI 

Single 

$ 10,400 

$ 8,450 

Single (Over 65) 

11,950 

10,000 

Married Filing J ointly 

20,800 

16,900 

Married Filing J ointly (1 over 65) 

22,050 

18,150 

Married Filing J ointly (Both over 65) 

23,300 

19,400 

Head of Household 

13,400 

12,850 

Head of Household (over 65) 

14,950 

14,400 

Married Filing Separate 

4,050 

2,100 


Filing Requirements 

A taxpayer is not required to file a Missouri return if they are not required to file a 
federal return. 

If a taxpayer is required to file a federal return, they may not have to file a Missouri 
return if: 

• they are a resident and have less than $1,200 of Missouri adjusted gross 
income; 

• they are a nonresident with less than $600 of Missouri income; or 

• their M issouri adjusted gross income is less than the amountof their standard 
deduction plus the exemption amountforyourfiling status. 


Note: If a taxpayer is not required to file a Missouri return, but received a Form W-2 
stating they had Missouri tax withheld, they must file their Missouri return to get a 
refund of their Missouri withholding. If they are not required to file a Missouri return 
and do notanticipate an increase in income, they may change their Form MO W-4 to 
"exempt"so their employer will notwithhold Missouri tax. 


ATTENTION: If a taxpayer is claimed as a dependent on another person's 
return, the standard deduction is the greater of $1,050 or the 
earned income for the year plus $350 up to the standard deduction 
amount. 


- 1 - 







SELECTING THE CORRECT RETURN 


I. 




Form MO-1040 (long form) must be used if: 

• Form MO-TC (Miscellaneous tax credits 
claimed) is used; 

•Any Missouri modifications claimed other 
than a state income tax refund subtraction; 

•Taxpayer is claiming the following: Long 
Term Care, Healthcare Sharing Ministry, 
Military income, Bring J obs Home, or 
Transportation Facilities deduction; 

• Taxpayer owes a penalty for underpayment 
of estimated tax; 

•Taxpayer is filing an amended return; 

• Taxpayer owes recapture tax on low 
income housing credit; 

•Taxpayer owes tax on a lump sum 
distribution included on Federal Form 
1040, Line 44; 

•Taxpayer claims a pension, Social 
Security, Social Security Disability or 
military exemption; 

• Payment is made with Form MO-60; 

•Taxpayer is claiming a deduction for 

dependents age 65 or older; 

•Taxpayer is a fiscal year filer. 

Form MO-PTC* must be used if: 

Taxpayer is not filing an individual income 

tax return (Form MO-1040 or MO-1040P) 

and qualifies for a property tax credit; 

• Form MO-PTC should be filed ONLY if not 
filing a federal or a state individual 
income tax return; otherwise, use Form 
MO-PTS with Form MO-1040 or MO-1040P. 

• If taxpayer has negative income, this form 
cannot be used. 


Exception: If the taxpayer's filing status on Form MO-1040 is married filing 
combined, but the primary and secondary taxpayers lived at different addresses 
the entire year, they may file a separate Form MO-PTC. (Example: One spouse 
lives in a nursing home or residential care facility while the other spouse remains 
in the home the entire year.) If filing a separate Form MO-PTC, the individual 
cannot take the $2000 deduction on Line 7 and cannot calculate the Property 
Tax Credit on the Form MO-PTS. 


- 2 - 



























































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III. Form MO-1040P may be used if: 

•Any filing status is claimed; 

•One or two income earner(s); all earned in 
Missouri; 

• Standard or itemized deductions; 
•Taxpayer's state income tax refund is 

included in their federal income 
(if itemized last year); 

•Taxpayer claims a pension, Social Security, 
Social Security Disability or military 
exemption; 

• Estimated tax payments were made; 

• Resident, nonresident, or part-year resident 
with 100 percent Missouri source income. 




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IV. Form MO-PTS must be used if: 

• Filing Form MO-1040P and claiming the 
Property Tax Credit; 

• Filing Form MO-1040 (long form) and 
claiming the Property Tax Credit. 




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V. Form MO-1040A may be used if: 

• Any filing status, but only one income earner, 
all earned in Missouri; 

• Standard or itemized deductions; 
•Taxpayer's state income tax refund is 

included in their federal income (if itemized 
last year); 

• Resident, nonresident, or part-year resident 
with 100 percent Missouri source income; 

• Do not have any tax credits or 
modifications to income. 


- 3 - 























































































MISSOURI ADJ USTED GROSS INCOME 


The starting income on the Missouri tax return is the federal adjusted gross 
income from Federal Form 1040, Line 37; or from Federal Form 1040A, Line 21; 
or from Federal Form 1040EZ, Line 4. 

To compute Missouri adjusted gross income, any positive or negative 
modifications to federal adjusted gross income must be computed first on Form 
MO-A, Part 1. The positive and negative modifications are entered on Form 
MO-1040, Lines 2 and 4 respectively. Examples of negative modifications are 
exemptfederal interest, state tax refund, exemptcontributions made to a qualified 
529 plan (higher education savings program), exempt contributions made to 
a qualified ABLE Program, and railroad retirement, both Tier 1 and Tier 2. 
Examples of positive modifications are interest on state and local obligations 
other than Missouri, nonqualified distributions received from a qualified 529 
plan (higher education savings program) not used for qualified higher education 
expenses, non qualified distributions received from a qualified ABLE Program 
not used for qualified disability expenses, nonresident property tax, and 
positive adjustments reported from partnerships, fiduciaries, and S corporations 
of interest in state and local obligations other than Missouri. 

NOTE: The subtraction for married individuals with contributions made to a 
qualified 529 plan is no longer limited to $8,000 ger taxpayer. The $16,000 
qualified subtraction can be used entirely by the primary individual, secondary 
individual, or split between both individuals. 

The following is a list of states that have no state income tax or do notallow property 
taxes to be deducted. P roperty taxes paid to these states will need to be added back 
on the MO-A, Part 1, Line 5. 


• Alaska 

• Florida 

• Hawaii 

• Illinois 

• Indiana 


• Ohio 

• Pennsylvania 

• South Dakota 
•Tennessee 
•Texas 

• Washington 

• West Virginia 

• Wisconsin 

• Wyoming 


• Massachusetts 

• Nevada 

• New Hampshire 

• New J ersey 


4 - 




PENSIONS 


Missouri law allows for a deduction for public pensions, private pensions, social 
security and social security disability payments and military pensions on the 2017 
Missouri income tax return, if certain income limitations are met. 

Complete Form MO-A, Part 3, enter the total of the public pension, private 
pension, social security and social security disability exemptions and military 
pensions on Form MO-1040, line 8. 

PUBLIC PENSIONS 

Public pensions are pensions received from any federal, state, or local government. 
If a taxpayer has questions about whether their pension is a public pension, they will 
need to contact their pension administrator. 

The income limitations are as follows: 

Single, Head of Household, Married Filing Separate, 


and Qualifying Widow(er).$85,000 

Married Filing Combined.$100,000 


Taxpayers will be able to take the greater of either $6,000 or 100 percent of the 
public pension amount, whichever is more beneficial. The total public pension 
exemption is limited to the maximum social security benefit allowed. In the 2017 
tax year this amount is $37,089 per taxpayer. 

PRIVATE PENSION 

Private pensions are pensions received from private sources. If a taxpayer 
has questions about whether their pension is a private pension, they will need to 


contact their pension administrator. 

The income limitations are as follows: 

Single, Head of Household, and Qualifying Widow(er).$25,000 

Married Filing Combined.$32,000 

Married Filing Separate.$16,000 


The total maximum private pension exemption per taxpayer is $6,000. 

NOTE: The taxable portion of social security benefits is not used forthe purpose of 
determining income limitations for the public and private pensions. Railroad 
retirement doesn't qualify as a public pension unless you are 100 percent disabled. 

If a taxpayer's income exceeds the limitations for receiving the allowable public or 
private pension exemption, the taxpayer may still qualify for a partial pension 
exemption. The pension exemption must be decreased by the amount the 
taxpayer's income exceeds the income limitations. The public or private pension 
exemption is reduced by one dollar for every dollar that the taxpayer's income 
exceeds the limitation. 


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SOCIAL SECURITY AND SOCIAL SECURITY DISABILITY EXEMPTION 
100 PERCENT 

Individuals may take an exemption for social security and disability social 
security benefits. The 2017 exemption amount is 100 percent of the taxable 
amount. To qualify the taxpayer must be 62 years of age or older or receiving 
Social Security Disability benefits. If the taxpayer is qualifying based on being 
over 62, the "over the age of 62" box will need to be checked or the exemption 
will be disallowed. 

The income limitations are as follows: 

Single, Head of Household, Married Filing Separate, 


and Qualifying Widow(er).$85,000 

Married Filing Combined.$100,000 


If a taxpayer's income exceeds the limitations for receiving the allowable social 
security and social security disability exemption the taxpayer may still qualify for a 
partial exemption. The social security and social security disability exemption must 
be decreased by the amountthe taxpayer's income exceeds the income limitation. 
The exemption is reduced by one dollar for every dollarthatthe taxpayer's income 
exceeds the limitation. 

Military Pension Calculation 

A military pension is a pension received for a taxpayer's service in a branch of 
the armed services of the United States, including the Missouri Army Reserve 
and Missouri National Guard. The maximum military exemption a taxpayer may 
claim is equal to 100 percent of their military pension. 


- 6 - 




PERSONAL EXEMPTION AMOUNTS 


The filing status claimed on the Missouri return must be the same as the status 
claimed on the federal return. However, the dollaramountof personal exemptions 
is different. 


STATUS 

AMOUNT 

Single 

$2,100 

Married Filing Combined 

4,200 

Married Filing Separate 

2,100 

Married Filing Separate 
(spouse not filing) 

4,200 

Head of Household 

3,500 

Qualifying Widow(er) 

(with dependent child) 

3,500 

Claimed as Dependent on another return 

0 

Each Dependent claimed on the federal return other than 
taxpayer or their spouse 

1,200 


Each Dependent who is 65 years of age and older who 
resides in the taxpayer's home or who lives in dependent's 
home who does not receive Medicaid while living in a 
facility licensed pursuant to Chapter 198, RSMo. $1,000 

If your Missouri adjusted gross income is less than $20,000, and your filing status 
is not Claimed as Dependent on another return, you qualify for an additional 
personal exemption of $500. 

NOTE: The 2017 Federal personal exemption is $4,050. 


- 7 - 






STANDARD DEDUCTION TABLE 


The following table should be used to determine the standard deduction to be used 
on the federal and Missouri tax returns. 

Step 1: Determine the correct number of boxes to check. 

Yourself 65 or older □ Blind □ 

Your spouse 65 or older □ Blind □ 

Total Boxes Checked 


Filinq Status Boxes Checked 

Standard 

Deduction 

Single 

0 

$6,350 


1 

7,900 


2 

9,450 

Married Filing J ointly (Combined) 

0 

$12,700 


1 

13,950 


2 

15,200 


3 

16,450 


4 

17,700 

Married Filing Separate or 

0 

$6,350 

Married Filing Separate 

1 

7,600 

(Spouse not filing) 

2 

8,850 

65+and Blind, Married Filing 

3 

$10,100 

Separate (Spouse not filing) 

65+and Blind, Married Filing 

4 

$11,350 

Separate (Spouse not filing) 

Head of Household 

0 

$9,350 


1 

10,900 


2 

12,450 

Qualifying Widow(er) 

0 

$12,700 


1 

13,950 


2 

15,200 

Single — Claimed as a dependent 

0 

$1,050* 

on another person's return 

Married filing J ointly or Separate & Surviving Spouse Additional $1,250 

Heads of Household and Singles 


Additional $1,550 


*NOTE: Standard deduction may not exceed the greater of $1,050 or the 
sum of $350 and the individual's earned income, up to the applicable 
standard deduction amount ($6,350 for single taxpayers). 


- 8 - 









ITEMIZED DEDUCTIONS 


MISSOURI ITEMIZED DEDUCTIONS 

Missouri law requires a taxpayer to start with the federal itemized deductions 
reported on Schedule A of his or her federal return. If a taxpayer itemizes 
deductions on their federal return, they may itemize deductions for Missouri or 
take the standard deduction, whichever is to their advantage. If the taxpayer does 
not itemize his or her deductions on the federal return, they will not be allowed 
to itemize on the Missouri return. If the taxpayer is required to itemize on the 
federal return, they must itemize on the Missouri return. 

ADDITIONS TO FEDERAL ITEMIZED DEDUCTIONS 

Social Security Tax, Medicare Tax from W-2's and Federal Form 8959, Railroad 
Retirement Tax (Tier I and Tier II), Self-employment Tax claimed on Federal Form 
1040, Line 57 minus Line 27, and Federal Form 1040NR, Line 55 minus Line 27. 

SUBTRACTIONS FROM FEDERAL ITEMIZED DEDUCTIONS 

The amount of state and local income tax claimed on the Federal Schedule A, 
less any city earnings tax included in that amount. If Federal AGI is more than 
$313,800 for Married Filing Combined or Qualifying Widow(er); $287,650 Head 
of Household; $261,500 for Single or Claimed as a Dependent; $156,900 for 
Married Filing Separate, consult the worksheet on Form MO-A, Part 2. 


OTHER DEDUCTIONS 


LONG-TERM CARE INSURANCE DEDUCTION 

If a taxpayer paid premiums for qualified long-term care insurance in 2017, they 
may be eligible for a deduction on their Missouri income tax return. Qualified 
long-term care insurance is defined as: insurance coverage for period of at least 
12 months for long-term care expenses should such care become necessary 
because of chronic health conditions or physical disabilities including cognitive 
impairment or the loss of functional capacity, thus rendering an individual 
unable to care for themselves without the help of another person. 

HEALTH CARE SHARING MINISTRIES 

If a taxpayer made contributions to a qualifying health care sharing ministry in 
2017, they may be eligible for a deduction on their M issouri income tax return. A 
health care sharing ministry is defined as a faith-based, nonprofitorganization that 
assists members who have financial, physical, or medical needs. To qualify, the 
taxpayer must be a member of a health care sharing ministry and not have 
deducted the same amounts on the federal return. 

MILITARY INCOME DEDUCTION 

If a taxpayer has military income earned as a member of any active duty 
component of the Armed Forces of the United States, they may be eligible for 
a military income deduction on their Missouri income tax return. This amount 
must be included in the taxpayer's federal adjusted gross income and not 
previously taken as a deduction. 

BRING JOBS HOME 

If you or your spouse accrued expenses associated with relocating a 
business to M issouri, you may be eligible for this deduction (if approved by the 

- 9 - 






Department of Economic Development). The deduction is equal to 50% of the 
eligible insourcing expenses and cannot exceed your Missouri adjusted gross 
income. For additional information please visit http://ded.mo.gov or contact 
the Missouri Department of Economic Development at P.O. Box 118, J efferson 
City, MO 65102-0118. 

TRANSPORTATION FACILITIES DEDUCTIONS 

If approved by the Missouri Department of Economic Development, three new 
deductions related to transportation facilities can be claimed on the Missouri 
return. These deductions are the: Water Port Facility or Airport Cargo, ( Section 
143.2105, RSMo ), International Trade FacilityCargo ( Section 143.2110, RSMo ), 
and Qualified Trade Activities ( Section 143.2115, RSMo ). 

Note: The Qualified Trade Activities deduction cannot exceed 50 percent of the 
taxpayer's Missouri adjusted gross income. 


RESIDENT AND NONRESIDENT INFORMATION 


FORM MO-NRI 

Form MO-NRI is a supplement to the Form MO-1040 and may be used by a 
nonresident, part-year resident, or military personnel. (It may be filed by 
itself under the condition noted in bold print below.) Form MO-NRI allows a 
nonresident, part-year resident, or military personnel to allocate income on 
the basis of income earned in Missouri divided by income from all sources. 
This results in a percentage to be used to calculate the Missouri income tax 
liability. Form MO-NRI includes information for military personnel. Military 
personnel who are required to file, will need to file a Form MO-NRI with Form 
MO-1040. Military personnel who are stationed in Missouri, but 
not required to file a return, can inform the Department of Revenue 
electronically that a Missouri income tax return is not required for a 
particular tax year. The online application is located on the Department's 
website at: http://dor.mo.gov . If informing the Department electronically 
is not possible, complete a Form MO-NRI and sign the last page. 
The Department of Revenue will record the information from the 
completed MO-NRI. 

All income earned while living in Missouri is taxable to Missouri. A part-year 
resident cannot claim a zero income percentage. 


FORM MO-CR 

Form MO-CR is a supplement to the Form MO-1040 and may be used by a 
resident of Missouri who has income from another state and is required to file 
a return in that state. Form MO-CR allows a credit for income taxes paid to the 
other state against the M issouri income tax liability. 

NOTE: A part-year resident may use Form MO-CR if the part-year resident elects 
to file a Missouri return as a resident. At NO time will the same taxpayer 
be allowed to use both Form MO-NRI and Form MO-CR. However, if 


- 10 - 










filing a combined return, it is possible that one spouse could use a Form 
MO-NRI and the other, Form MO-CR. 

EXAMPLE: Taxpayer moves to Missouri during the year and marries a Missouri 
resident. The Missouri resident has income from another state. The 
part-year resident elects to file using Form MO-NRI, but the Missouri 
resident must use Form MO-CR as he or she was a full-year resident 
of Missouri. 

Access http://dor.mo.gov for more information and examples. 


MILITARY INFORMATION 


MILITARY - GENERAL INFORMATION 

The tax status of military personnel under the Missouri 
Income Tax Law and the Servicemembers Civil Relief 
Act is determined by home of record. 

MILITARY - HOME OF RECORD - NOT MISSOURI 

If the military servicemember's home of record is a state 
other than Missouri, his or her domicile is in the other 
state. If the military service member is stationed in 
Missouri, then he orshe is notsubjectto Missouri income 
taxon his orhermilitary pay noronany interestordividend 
income received from personal investments. Even if the military servicemember 
is notrequired to pay Missouri tax, he orshe should file a Form MO-NRI, Missouri 
Income Percentage, to verify the military service member is not subject to 
Missouri income tax. 

The Servicemembers Civil Relief Act, H.R.100, prohibits states from including 
the military income of a nonresident servicemember when determining the 
individual income tax rate for either the servicemember (or the servicemember's 
spouse on a combined return). 

If a nonresident military servicemember or his or her spouse earns $600 
or more of non-military income while in Missouri, that portion of income is 
taxable by Missouri and a Form MO-1040, Missouri Individual Income Tax 
Return must be filed. Check the appropriate box and enter the nonresident 
military income on Form MO-A, Part 1, Line 10. 

MILITARY SPOUSES RESIDENCY RELIEF ACT: 

Spouse of Service member stationed in Missouri: If the spouse of a service 
member is only in this state because of military orders, their income is not 
taxable. Complete form MO-A, Part 1, Line 10. 

MILITARY - HOME OF RECORD - MISSOURI 

If the military servicemember's home of record is Missouri, his or her domicile is 
Missouri. In this case, the person is considered Missouri domiciled and is subject 
to Missouri income taxes on all income from whatever source including his or her 
military pay. 



- 11 - 






If the M issouri domiciled military person enters or leaves the armed forces during the 
year and resides in Missouri prior to entering the military or after leaving the military, 
the military person's total income (including military pay) is taxable to Missouri. If the 
military servicemember's home of record is M issouri, his or her domicile is M issouri. 
In this case, the person is considered Missouri domiciled and is subject to Missouri 
income taxes on all income from whatever source including his or her military pay. 

The only exception is if the Missouri domiciled individual files a sworn statement 
(Form MO-NRI) that he or she: 

(a) maintained no permanent place of abode in Missouri during the tax year; 

(b) did maintain a permanent place of abode elsewhere; and 

(c) did not spend more than 30 days of the year, for which they are filing, in 
Missouri; 

then the Missouri domiciled individual is considered a "nonresident” for tax 
purposes. With a "nonresident” tax status the individual does not pay Missouri 
income tax on his or her military pay or on interest and dividend income from 
personal investments. 

All Missouri domiciled military personnel who wish to claim a "nonresident” 
status should file an income tax return (Form MO-1040) each year and enclose 
with that return Form MO-NRI, Missouri Income Percentage. If the taxpayer's 
spouse is stationed with the taxpayer outside of Missouri and Missouri is their 
state of residence, any income earned by the spouse is taxable to M issouri. If 
the spouse earns more than $1,200 a Missouri return must be filed. 

Note: If the military person is stationed in Missouri with a Missouri home of 
record, all income including military pay is taxable. If the military person and 
their spouse are Missouri residents and the spouse remains in Missouri more 
than 30 days while the military person is stationed outside of Missouri, the total 
income (including military pay) is taxable to Missouri. 

DOMICILE - DEFINED 

"Domicile” is the place which an individual intends to be his or her permanent 
home; a place to which he or she intends to return to whenever he or she may 
be absent. A domicile, once established, continues until the individual moves 
to a new location with true intentions of making his or her fixed and permanent 
home there. An individual can have only one domicile. 

For more detailed information regarding military filing requirements visit our 
website at http://dor.mo.gov/military/ . 

MILITARY INCOME DEDUCTION 

Taxpayers claiming the military income deduction should include a copy of 
their Leave and Earnings Statement(s) that validates how long they were on 
active duty for training or annual training and the amount earned on active duty 
for training or on annual training. Taxpayers may not take the deduction for 
the amount of pay received while on State Active Duty (shown on a state W-2 
form) or Inactive Duty Training (shown on a Leave and Earnings Statement). 


- 12 - 



MILITARY ONLINE FORM 

•Military individuals who are not required to file a Missouri return can use the 
Missouri Department of Revenue's No Return Required - Military Online 
Form at: https://sa.dor.mo.gov/nri/ . 

•This form should be submitted to the Department by the return's due date 
(April 17, 2018). 

•This form can be obtained by visiting our website at: http://dor.mo.gov . 

For more detailed information regarding military filing requirements visit 
our website at http://dor.mo.gov/military/ . 


ESTIMATED TAXES 


Under Missouri law, a taxpayer must file Form MO-1040ES, Estimated Tax 
Declaration for Individuals, if their tax liability is expected to be $100 or more 
and Missouri tax is not withheld. 

The Estimated Tax Form (MO-1040ES) must be filed on the following due dates: 
1st Quarter — April 15, 2018 2nd Quarter — J une 15, 2018 
3rd Quarter — September 15, 2018 4th Quarter — J anuary 15, 2019 

NOTE: If the due date falls on a Saturday, Sunday, or legal holiday, the next 
business day is the due date. 

Failure to pay 90 percent of the tax liability by withholding or estimated tax 
payments could result in a penalty for underpayment of estimated tax (Form 
MO-2210). 

The Department offers these alternative filing methods: 


TAX TYPE 

FILING FREQUENCY 

PAYMENT TYPE 

RETURN 


Quarterly 

Monthly 

Annual 

TXP or 

Online 

Paper Check 

With electronic payment 
or zero return - E-file or 
coupon 

WITHHOLDING 


TXP 

E-file, download paper 
coupon, or online 
reconciliation 


Quarter-Monthly 

Online 

E-file, download paper 
coupon or online 
reconciliation can be done 
if all payments were 
submitted online 

CORPORATE 
INCOME AND 
FRANCHISE TAX 

MO-1120 or 

MO-1120ES 

TXP 

Online or 

Paper Check 

Mail paper return or 

Federal and State E-file 

SALES AND USE 

Quarterly 

Monthly 

Annual 

TXP 

Online or 

Paper Check 

Mail or e-file return if 
business has less than 

150 locations. 

Quarter-Monthly 

TXP or 

Online 

Mail or e-file return if 
business has less than 

150 locations. 

INDIVIDUAL 

INCOME 

MO-1040 or 

MO-1040ES 

Paper Check or 
Online 

Mail paper return or 

Federal and State E-file 


- 13 - 























NOTE: An alternative payment method must be used for quarter-monthly sales 
and withholding tax payments. Paper vouchers are not offered. 

To learn more about alternative filing methods, access the Department's 
website at http://dor.mo.gov/ . contact the Department at (573) 751-8150, or 
e-mail elecfile@dor.mo.gov . 

The Department also encourages electronic and internet filing options for 
individual income tax. The Department received more than 2,500,000 
electronically filed returns for the 2016 tax year. Electronically filed returns offer 
many benefits to the taxpayer including receipt acknowledgment, faster refunds, 
accuracy, and convenience. 


- 14 - 




MISSOURI TAXABLE STATUS OF 
VARIOUS INCOME ITEMS 


EXEMPT 

NOT 



EXEMPT 

American Samoa 

X 


Bank for Co-operatives 

X 


CATS, ZEBRAS, TIGRS 

X 


Commodity Credit Corporation 

X 


Education Institution Bonds 

X 


Export-Import Bank of U.S. 


X 

Farmers Home Administration 


X 

Federal Deposit Insurance Corporation (FDIC) 

X 


Federal Farm Credit Banks 

X 


Federal Farm Loan Corporation 

X 


Federal Financing Bank (FFB) Obligations 

X 


Federal Home Loan Banks (FHLB) 

X 


Federal Home Loan Mortgage Corp. 


X 

Federal Housing Administration (FHA) Debentures 

X 


Federal Intermediate Credit Banks 

X 


Federal Land Banks 

X 


Federal National Mortgage Association 


X 

Financial Corporation Bonds (FICO) 

X 


Financing Corporation Obligations 

X 


General Insurance Fund 

X 


General Services Administration (GSA) 

X 


Government National Mortgage Assoc. 


X 

Guam 

X 


1 Bonds 

X 


J unior College Building Corporation Bonds 

X 


Missouri Higher Education Loan Authority (MOHELA) Bond 

X 


National Credit Union Central Liquidity Facility 

X 


National Farm Loan Association 

X 


New Communities Debentures 


X 

Northern Mallana Covenant 

X 


Northern Mariana 

X 


Public Housing Notes and Bonds 

X 


Public Debt 

X 


Puerto Rican Bonds 

X 


Repurchase Agreements 


X 

Resolution Funding Corporation Bonds 

X 


Small Business Administration (SBA) 

X 


Student Loan Marketing Association (Sallie Mae) 

X 


Tennessee Valley Authority (TVA) 

X 


U.S. Certificates of Indebtedness 

X 


U.S. Freedom Shares 

X 


U.S. Individual Retirement Bonds 

X 


U.S. Series E&H Bonds 

X 


U.S. Treasury Bills, Treasury Bonds, Treasury Notes 

X 


United States Postal Service 

X 


Virgin Islands 

X 


Washington Metropolitan Area Transit Authority 


X 

Zero Coupon Bonds 

X 



- 15 - 







MISCELLANEOUS TAX CREDITS 


MISCELLANEOUS TAX CREDITS 

Missouri law allows for certain tax credits. The tax credits are computed by 
completing Form MO-TC, Miscellaneous Income Tax Credits. Enter the total 
amount of credits from Form MO-TC, Line 13, on Form MO-1040, Line 40. Form 
MO-TC must be attached to Form MO-1040. The following is a list of available 
credits and the agency to contact for information, forms, and approval to claim 
each credit. 

1. TAX CREDITS ADMINISTERED BY THE DEPARTMENT OF ECONOMIC 
DEVELOPMENT — Contact the Missouri Department of Economic 
Development, Tax Benefit Programs, P.O. Box 118, Jefferson City, Missouri 
65102-0118 or access https://ded.mo.gov/home.aspx . 

• Alternative Fuel Infrastructure - (573) 751-2254 

• Brownfield “Jobs and Investment”Credit (573) 522-8004 

• Community Bank Investment Credit (573) 522-8004 

• DevelopmentTax Credit (573) 526-3285 

• Distressed Area Land Assemblage Tax Credit (573) 522-8004 

• Dry Fire Hydrant Credit (573) 751-9048 

• Enterprise Zone Credit (573) 522-2790 

• Family Development Account Credit (573) 751-4539 

• Film Production Credit (573) 751-9048 

• Historic Preservation Credit (573) 522-8004 

• Innovation Campus Credit (573) 751-4539 

• Missouri Business Modernization and Technology (Seed Capital) Credit 
(573) 526-5417 

• Missouri Quality J obs Credit (573) 751-4539 

• Missouri Works Credit (573) 522-9062 

• Neighborhood Assistance Credit (Including Homeless Assistance Credit) 

(573) 522-2629 

• New Enhanced Enterprise Zone Credit (573) 751-4539 

• New Enterprise Creation Credit (573) 522-2790 

• New Market (573) 522-8004 

• New or Expanded Business Facility Credit (573) 526-5417 

• Processed Wood Energy Credit — contact the Missouri Division of Energy, 

P.O. Box 176, J efferson City, MO 65102-0176 or call (573) 751-2254 

• Qualified Research Expense Credit (573) 526-0124 

• Rebuilding Communities Credit (573) 526-3285 

• Rebuilding Communities and Neighborhood Preservation Act Credit 
(573) 522-8004 

• Remediation Credit (573) 522-8004 

• Small Business Guaranty Fees Credit (573) 751-9048 

• Small Business Incubator Credit (573) 526-6708 

• Small Business Investment Credit (573) 526-5417 

• Sporting Contribution Credit (573) 522-8006 

• Sporting Event Credit (573) 522-8006 

• Transportation Development Credit (573) 751-4539 

• Wine and Grape Production Credit (573) 751-9048 

• Youth Opportunities Credit (573) 751-4539 

- 16 - 






2 


. OTHER MISSOURI TAX CREDITS 

• Affordable Housing Assistance Credit — contact the Missouri Housing Development Commission, 
3435 Broadway, Kansas City, MO 64111 or call (816) 759-6600. 

• Agriculture Product Utilization Contributor Credit — contact the Missouri Agricultural and Small 
Business Development Authority, P.O. Box 630, J efferson City, MO 65102-0630 or call (573) 751-2129. 

• Bank Franchise Tax — contactthe Missouri Department of Revenue, P.O. Box 2200, J efferson City, MO 
65105-2200 or call (573) 751-3220. 

• Bank Tax Credit for S Corporation Shareholders — contactthe Missouri Department of Revenue, 
P.O. Box 2200, J efferson City, MO 65105, or call (573) 751-3220. 

• Bond Enhancement Credit — contact the Missouri Development Finance Board, P.O. Box 567, 
J efferson City, MO 65102 or call (573) 751-8479. 

• Champion for Children — contact the Missouri Department of Revenue, P.O. Box 2200, J efferson 
City, MO 65105-2200 or call (573) 751-3220 * 

• Charcoal Producers Credit— contactthe Missouri Division of Energy, P.O. Box 176, J efferson City, 
MO 65102-0176 or call (573) 751-4817. 

• Children in Crisis — contact Missouri Department of Revenue, P.O. Box 2200, J efferson City, MO 
65105-2200 or call (573) 751-3220. 

• Development Reserve Credit — contactthe Missouri Development Finance Board, P.O. Box 567, 
J efferson City, MO 65102-0567 or call (573) 751-8479. 

• Developmental Disability Care Provider Tax Credit - contact the Missouri Department of Social 
Services, P.O. Box 1082, J efferson City, MO 65103-1082 or call (573) 751-7533. 

• Disabled Access Credit— contactthe Missouri Department of Revenue, P.O. Box 2200, J efferson City, 
MO 65105-2200 or call (573) 751-3220. 

• Export Finance Credit — contactthe Missouri Development Finance Board, P.O. Box 567, J efferson 
City, MO 65102-0567 or call (573) 751-8479. 

• Family Farms Credit — contactthe Missouri Agricultural and Small Business Development Authority, 
P.O. Box 630, Jefferson City, MO 65102-0630 or call (573) 751-2129 * 

• Food Pantry Credit— contactthe Missouri Department of Revenue, P.O. Box 2200, J efferson City, MO 
65105-2200 or call (573) 751-3220. 

• Infrastructure Development Credit— contactthe Missouri Development Finance Board, P.O. Box567, 
J efferson City, MO 65102-0567 or call (573) 751-8479. 

• Maternity Home Credit — contactthe Missouri Department of Social Services, P.O. Box 626, J efferson 
City, MO 65103-0626 or call (573) 751-7533. 

• Meat Processing Facility Investment Tax Credit — contact the Missouri Agricultural and Small 
Business Development Authority, P.O. Box 630, J efferson City, MO 65102-0630 or call (573) 751-2129. 

• Missouri Business Use Incentives for Large-Scale Development (BUILD) Credit— contactthe Missouri 
Development Finance Board, P.O. Box 567, J efferson City, MO 65102-0567 or call (573) 751-8479. 

• Missouri Low Income Housing Credit — contactthe Missouri Housing Development Commission, 
3435 Broadway, Kansas City, MO 64111 or call (816) 759-6668. 

• New Generation Cooperative Incentive Credit— contactthe Missouri Agricultural and Small Business 
Development Authority, P.O. Box 630, J efferson City, MO 65102-0630 or call (573) 751-2129. 

• Pregnancy Resource Credit — contact the Missouri Department of Social Services, P.O. Box 863, 
J efferson City, MO 65103-0863 or call (573) 751-7533 * 

• Public Safety Officer Surviving Spouse Tax Credit — contact the Missouri Department of 
Revenue, P.O. Box 2200, J efferson City, MO 65105-2200 or call (573) 751-3220. 

• Qualified Beef Tax Credit — contactthe Department of Agriculture, P.O. Box 630, J efferson City, MO 
65102-0630 (573) 751-2129. 

• Residential Dwelling Accessibility Credit — contact the Missouri Department of Revenue, P.O. 
Box 2200, J efferson City, MO 65105-2200 or call (573) 751-3220. 

• Residential Treatment Credit — contactthe Missouri Department of Social Services, P.O. Box 853, 
J efferson City, MO 65103-0853 or call (573) 751-7533 * 

• Self-Employed Health Insurance — contact the Missouri Department of Revenue, P.O. Box 
2200, J efferson City, MO 65105-2200 or call (573) 751-3220. 

• Shared Care Tax Credit — contactthe Missouri Department of Health and Senior Services, Division of 
Senior and Disability Services, P.O. Box 570, J efferson City, MO 65102-0570 or call (573) 751-4842. 

• Shelter for Victims of Domestic Violence Credit — contact the Missouri Department of Social 
Services, P.O. Box 216, J efferson City, MO 65103-0216 or call (573) 751-7533. 

• Special Needs Adoption Credit — contact the Missouri Department of Revenue, P.O. Box 2200, 
J efferson City, MO 65105-2200 or call (573) 751-3220. 

*Note: Contactthe administering agency for eligibility requirements. 


- 17 - 



PROPERTY TAX CREDIT CLAIM 


The Property Tax Credit Claim is a refundable credit to the individual if certain 
criteria are met. 

A. INDIVIDUAL 65 YEARS OF AGE OR OLDER* 

The individual or spouse must be 65 years of age as of December 31, 
2017. If the spouse was 65 or older and died during the year of 2017, the 
individual would still qualify for the credit, even if he or she is not 65, for the 
tax year 2017. 

B. DISABLED VETERAN 

An individual may also qualify for the property tax credit if the individual or 
spouse is a veteran of the armed forces of the United States or the state of 
Missouri and the individual or spouse became 100 percent disabled as a 
result of this service. 

• If a Veteran is 100% disabled (NOT due to military service) payments and 
benefits are included into Property Tax Credit household income. Veteran 
payments and benefits include education ortraining allowances, disability 
compensation, grants, and insurance proceeds. A letterfrom the Veterans 
Administration detailing the amountofyour benefits needs to be attached to 
the P roperty Tax C redit form. 

• If a Veteran is 100% disabled as a result of military service, they are not 
required to include their veteran payments and benefits on the Property 
Tax Credit form. A letterfrom the Veterans Administration confirming the 
disability is 100% from military service needs to be attached to the 
P roperty Tax C redit form. 

NOTE: To request a copy of the letter, call the Veterans Administration 
at (800) 827-1000. 

C. DISABLED PERSON 

The individual may qualify for the property tax credit if the individual or 
spouse is disabled as defined in Section 135.010(2). 

Disabled (as defined in Section 135.010(2), RSMo): The inability to engage in 
any substantial gainful activity by reason of any medically determined physical 
or mental impairment, which can be expected to result in death or which has 
lasted or can be expected to last for a continuous period of not less than 12 
months. An individual shall not be required to be gainfully employed prior to 
such disability. 

A copy of the individual's Form SSA-1099, SSI benefits, ora letterfrom Social 
Security Administration providing the date of disability must be submitted. 

NOTE: Minor children do not qualify for this credit. 

D. SURVIVING SPOUSE 

If an individual is 60 years of age as of December 31, 2017, and received 
surviving spouse social security benefits during 2017, an individual may qualify 
to claim the property tax credit. Form SSA-1099 must be submitted with filing. 


- 18 - 




E. ADDITIONAL INFORMATION 

1. *An individual or spouse must have been a resident of Missouri 
for the entire year of 2017. If the individual qualified for a property tax 
credit and would have been a resident for the entire 2017 calendar year, 
but died before the last day of the calendar year, the individual would still 
qualify for the credit for 2017. 

*Please note the full year residency only applies to individuals 65 years or 
older. Veterans, disabled individuals, or individuals over 60 years of age 
receiving surviving spouse benefits, can be part-year residents. 

2. If the individual owns and occupies their own home for the entire year of 
2017, the maximum household income cannot exceed $30,000 for single 
and $34,000 for married filing joint. If the individual is a renter or part year 
owner for tax year 2017, the maximum household income for single is 
$27,500 and $29,500 for married filing joint. 

3. If the individual owns the property, he or she must have a PAID copy of his or 
her real estate tax receipt or if the individual rents (which includes nursing 
homes), he orshe must have proof of the amountof rent pa id. If the rent is paid 
to a relative, the relationship to the landlord must be indicated on the Form 
MO-CRP. 

4. If the individual is required to file an individual income tax return and qualifies 
for the property tax credit, he or she should attach the Form MO-PTS to 
the Form MO-1040 or MO-1040P to expedite receiving his or her refund. 
If the individual is required to file a Missouri individual income tax return 
and they do not have any modifications, miscellaneous tax credits or other 
special filing situations, they may file Form MO-1040P and should attach 
Form MO-PTS to claim their credits and satisfy their tax filing requirement. 

5. The following is not included as income on the Form MO-PTC or Form 
MO-PTS: 

• Prior year refunds; 

• Federal Pell Grants; 

• Foster grandparent salaries; 

• Life insurance benefits; 

• Food stamps; 

• Sale of personal residence if it is notincluded in AGI. The individual must 
have been a resident in the home at the time of the sale; 

• VA disability pension (for 100 percent service related disabled veteran); 

• Stipend for senior companions; 

• Heating assistance; and 

• Stipend for caring for children with social services. 

6. The property tax credit table has lines added to assist individuals in figuring 
their refund. The refund cannot exceed $750 for renters or $1,100 for owners. 

F. RENTS HOME 

If an individual rents from a facility that is exempt from paying property taxes, 
the individual is not eligible to file the property tax credit claim. 

G. GRANTS 

Grants in the individual's name can be included as income on Form MO-PTC, 
Line 2 or Form MO-PTS, Line 3 and the individual can take credit for rent 

-19- 


paid. Grants in the nursing facility's name, distributed by the nursing facility, 
are not income to the individual and cannot be claimed as rent paid. 

H. LONG-TERM CARE INSURANCE BENEFITS 

Benefit payments made payable to the care facility are not included as income 
or rent. If the benefit payments are made payable to the individual, the amount 
of the payment (not to exceed rent amount) is claimed as income and rent. If 
the benefit payments exceed the rent amount, the excess is considered taxable 
income, and should be included as income on Form MO-PTC, Line 2 or Form 
MO-PTS, Line 3. 

I. LUMP SUM DISTRIBUTIONS 

Lump sum distributions from Social Security Administration orotheragencies 
must be claimed in the year they are received. 

J. DOCUMENTATION REQUIRED (This is for AARP and VITA site volunteers) 

1. Copy of the property tax receipt (Paid) or MO-CRP (Certification of 
Rent Paid). 

2. Copy of Assessor's Certification (Form 948), when required. 

3. Copy of letter from VA for 100 percent disabled veterans (DOR 
approved). 

4. Form SSA-1099, SSI benefits and a letter from the Social Security 
Administration providing a date of disability. 

NOTE : All documentation is required for first time filers of the property tax credit 
program. 

Before the Forms MO-PTC, MO-1040P, MO-1040 or MO-PTS are sent, make 
sure that all the required documentation is attached, double check the address, 
ensure the social security number is correct, and make certain the return 
is signed. If the individual is unable to sign his or her name, and another 
person signs as Power of Attorney (POA), a copy of the POA document must 
be attached. 

Mail Form MO-PTC and supporting documentation to: Missouri Department of 
Revenue, P.O. Box 2800, J efferson City, MO 65105-2800. 

Iffiling Form MO-1040 or Form MO-1040P with a Form MO-PTS, please mail to: 
Missouri Department of Revenue, P.O. Box 2800, Jefferson City, MO 65105- 
2800. 

Iffiling a Form MO-1040, MO-1040P, MO-PTS or Form MO-PTC that contains a 
2-D barcode, please mail to: Missouri Department of Revenue, P.O. Box 3385, 
J efferson City, MO 65105-3385. 

NOTE: An individual may sign with an “X” if two people witness his or 
her “mark". 

NOTE: Property tax credit refunds may be applied to individual income tax 
debts and property tax credit billings caused by amended returns or 
corrections made by the Department. 


- 20 - 


INFORMATION RETURNS 


FORM MO-99 MISC - ANNUAL REPORT OF PAYMENT OF RENT, 
ROYALTIES, ETC. 

All individuals, businesses and corporations who are required to file a federal 
1099 information report must file with the Missouri Department of Revenue 
an annual statement of payments of any income of $1,200 or more from a 
Missouri source except: Wages from which taxes were withheld; and, Income 
reported on an information report for an S corporation or partnership. Annual 
statements ARE required of any individual, business or corporation making 
those payments to Missouri residents and nonresidents. Copy 1 of Form MO-99 
MISC is to be filed with the Missouri Department of Revenue, P.O. Box 3330, 
J efferson City, Missouri 65105-3330 with Form MO-96, Annual Summary and 
Transmittal of Information Returns. Copy 2 is to be provided to the recipient. 
Copy 3 is optional and is Payer's copy. The due date is February 28. (February 29 
for Leap Years). 

FEDERAL FORM 1099 MISC - SUBSTITUTE FOR FORM MO-99 MISC 

Form 1099 MISC can be used as long as the copies are clearly marked as follows: 
Copy 1 - Missouri copy; and 

Copy 2 - Information supplied to Missouri Department of Revenue. The due 
date is February 28 (February 29 for Leap Years). 


GENERAL INFORMATION 


FORMS 

Taxpayers can obtain tax forms and instructions quickly and easily by visiting the 
Department of Revenue's website at http://dor.mo.gov . 

AMENDED RETURNS 

If a taxpayer files an income tax return and later becomes aware of changes that 
must be made to income, deductions, or credits, he or she must file an amended 
Missouri return by completing Form MO-1040. A copy of the federal amended 
return, Form 1040X, must also be provided, if one was filed. 

FEDERAL TAX ADJ USTMENTS 

Missouri law requires taxpayers with federal returns that are adjusted or audited 
to file an amended Missouri return within 90 days after the adjustments or audit 
has been completed or accepted. 

WHEN TO FILE 

A calendar year return is due on or before April 15th. Returns for fiscal years are 
due on the 15th day of the fourth month after the close of the taxable year. When 
the due date falls on a Saturday, Sunday, or legal holiday, the return will be 
considered timely if filed on the next business day. 

WHERE TO FILE AND PAY TAX 

Mail returns and check or money order to the Missouri Department of Revenue, 
P.O. Box 329, J efferson City, MO 65107-0329 (2-D barcode returns only: P.O. 

- 21 - 







Box 3370). For refund claims, mail to Department of Revenue, P.O. Box 500, 
Jefferson City, MO 65106-0500 (2-D barcode returns only: P.O. Box 3222). 
Electronically filed return payments mail to: Department of Revenue, P.O. Box 
371, J efferson City, MO 65105-0371. 

EXTENSION TO FILE 

Missouri grants an automatic extension of time to file to any individual, corporation, 
fiduciary, or estate that has a Federal extension attached to the Missouri return. 
A taxpayer does not need to file Application for Extension of Time to File (Form 
MO-60) unless: 

1. The taxpayer expects to owe a tax liability for the period. Form MO-60 
and payment are due on or before the due date of the return. 

2. The taxpayer wants a Missouri extension but not a Federal extension. 
Form MO-60 is due on or before the due date of the return. A copy of Form 
MO-60 must be attached to the Missouri returns when filed. An approved 
Form MO-60 extends the due date up to 180 days forthe individual, fiduciary, 
income tax returns, and the corporation return. 

3. The taxpayer seeks a Missouri extension exceeding the Federal 
automatic extension period. Form MO-60 must be filed on or before the 
end of the federal extension period. 

The taxpayer must complete a separate Form MO-60 for each return or report. 

1099-G FORM 

The form 1099-G provides the refunds, credits or offsets of state income tax 
a taxpayer received in the previous year. This amount may be taxable on 
their Federal Income Tax Return, the amount is deducted as an itemized 
deduction. For more information and answers to frequently asked questions 
go to http://dor.mo.gov/faq/personal/ . To obtain a copy of Form 1099-G a 
taxpayer will need to know the primary social security number, filing status and 
the zip code in which the taxpayer received the refund, credit or offset. 

• Access http://dor.mo.gov/1099g or 

• Call the Missouri Department of Revenue's automated interactive voice 
response line at (573) 526-8299. 

METHODS OF PAYMENTS 

Payments must be postmarked by April 15, 2018, to avoid interest and late 
payment charges. When the due date falls on a Saturday, Sunday, or legal 
holiday, the return will be considered timely if filed on the next business day. 
The Department offers several payment options. 

Check or money order: Attach a check or money order (U.S. funds only), 
payable to Missouri Department of Revenue. Checks will be cashed upon receipt. 

Do not postdate. The Department may collect checks returned for insufficient 
or uncollected funds electronically. 

Electronic Bank Draft (E-Check): By entering the taxpayer's bank routing 
number and checking account number they can pay online at the following 
address: http://dor.mo.gov . or by calling (888) 929-0513. There will be a 
minimal handling fee per filing period or transaction to use this service. 


- 22 - 





Credit Card: The Department accepts MasterCard, Discover, Visa, and 
American Express. Taxpayers can pay online at http://dor.mo.gov . or by calling 
(888) 929-0513. The convenience fees listed below will be charged to your 
account for processing credit card payments: 


Amount of Tax Paid 

$0-$50.00 

$50.01-$75.00 

$75.01-$100.00 

$100.01 and up 

Convenience Fee 

$1.25 

$1.75 

$2.15 

2.15% 


Note: The handling and convenience fees included in these transactions are 
being paid to the third party vendor, notto the Missouri Department of Revenue. 
By accessing this payment system, the user will be leaving Missouri's website 
and connecting to the website of the third party vendor which is a secure and 
confidential website. 

Mail the return and all required attachments to: Department of Revenue, P.O. 
Box 329, J efferson City, MO 65107-0329. 

INTEREST AND PENALTY 

Interest is due on tax notpaid on time. Forcalendaryear2018, interestis computed 
at 4 percent per annum from the date due until the date paid. Additions to tax for 
failure to pay on time is assessed at 5 percent of the tax due. For failure to file 
on time, additions to tax of 5 percent per month, not to exceed 25 percent, is 
assessed. 

KEEP YOUR RECORDS 

Taxpayers should keep copies of tax returns and Form W-2 statements for four 
years. 


COMMON MISTAKES ON MISSOURI 
INDIVIDUAL INCOME TAX RETURNS 


1. The tax return is not signed. 

2. Necessary documentation is not attached. Examples: Forms W-2, 1099-R, 
Federal Return (Pages 1 and 2), Federal Schedule A, Form MO-A, Form 
MO-CR, and Form MO-NRI, and other states' returns. 

3. The amount of Missouri tax withheld claimed is not correct. City earnings 
tax and withholding from other states are erroneously claimed. 

4. Calculation errors are made on the returns. 

5. The amount of Federal tax withheld is claimed as a deduction instead of 
actual Federal tax liability. 

6. Federal Earned Income Credit is incorrectly claimed as a Federal tax 
deduction on Missouri returns. 

7. The wrong filing status box is checked. 

8. Total number of dependents claimed is incorrect. The filer incorrectly 
claimed self or spouse as dependent. The number of dependents is not 
indicated in the box provided on the tax return. 

-23- 













FINAL CHECKLIST IN COMPLETING 
MISSOURI INCOME TAX RETURNS 


□ In the space provided, enter the taxpayer and spouse's social security 
number(s), the name of the county in which they reside and check the 
appropriate box if deceased is applicable. 

□ Check and verify all calculations on the return. An error may delay a refund, 
result in a billing, or necessitate correspondence. 

□ Attach state copies (from all states if the taxpayer is a part-year resident) 
of Forms W-2 and Forms 1099-R from all employers and administrators who 
withheld Missouri tax. Verify that the amount entered on Form MO-1040, 
Line 35 equals the total shown on Forms W-2 and Forms 1099-R. 

□ If submitting a Property Tax Credit Claim, send a completed Form MO-PTC 
or Form MO-1040 orForm MO-1040P and attach Form MO-PTS, with copies 
of tax receipts and Forms MO-CRP. Tax receipts must be marked paid and 
must be filed with the corresponding year's tax form. 

□ Make certain the return is signed (both spouses must sign a combined 
return). 

□ If taxpayers itemized deductions on their Federal return, they must 
attach a copy of Pages 1 and 2 of their Federal Form 1040 and Federal 
Schedule A. Also attach a copy of their Federal return (Pages 1 and 2) 
if Form MO-1040, Line 6 includes loss(es) of $1,000 or more, they claimed 
a pension exemption, a low income housing credit, a low income housing 
credit recapture, a dependentdeduction is claimed fora dependentage 65 or 
older, other federal taxes, are claimed ora Form MO-NRI is filed. 

□ Attach a check or money order if the balance due on Form MO-1040, Line 
53 is $1 or more. Taxpayers must sign their check and write their social 
security numbers on the check. 

□ Mail the return to the address listed on the form along with any attachments. 


- 24 - 




2017 Missouri Income 
Taxes 

File Electronically!! 

E-file your state and federal return! 

It's inexpensive, accurate, and fast! 


Visit our website for more information and links to file. 

http://dor.mo.gov 


Not filing electronically? 

Visit our “Form Selector ”online to 
determine the easiest form for you. 
Then use our Fill-in Forms that Calculate! 


You don't need a paper return if you: 

• Received a book; 

• E-file; 

• Visit us online; 

• Use software; or 

•Take your taxes to a preparer. 


- 25 -